Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For paragraph 163(1)(b) of the Act, this section sets out conditions and restrictions to which a refund, rebate or remission of duty under this Part is subject.
(2) A refund, rebate or remission of duty must not be made if drawback of all the import duty paid for the goods has been paid.
(3) If an amount of drawback of import duty paid for the goods is less than the total import duty paid for the goods, that amount of drawback must be deducted from the amount of the refund, rebate or remission of duty.